{"id":10468,"date":"2021-01-28T22:35:51","date_gmt":"2021-01-28T22:35:51","guid":{"rendered":"https:\/\/centregestor.es\/?p=10468"},"modified":"2021-01-28T22:36:18","modified_gmt":"2021-01-28T22:36:18","slug":"lempresa-no-ha-de-retenir-les-pagues-extres-del-2020-2","status":"publish","type":"post","link":"https:\/\/centregestor.es\/ca\/lempresa-no-ha-de-retenir-les-pagues-extres-del-2020-2\/","title":{"rendered":"L&#8217;empresa no ha de retenir les pagues extres del 2020"},"content":{"rendered":"<p>L&#8217;informem que a la consulta vinculant V3462-20 de 30 de novembre de 2020 de la DGT s&#8217;aclareix la fiscalitat de les pagues extres no abonades com a conseq\u00fc\u00e8ncia d&#8217;<a href=\"https:\/\/sede.sepe.gob.es\/ConsultaPrestacionesAAWWeb\/AccesoConsultaAction.do\">ERTO<\/a>.<\/p>\n<p>En el sup\u00f2sit analitzat, a l&#8217;empresa s&#8217;ha dut a terme un expedient de regulaci\u00f3 temporal d&#8217;ocupaci\u00f3 (ERTO), per la qual cosa les pagues extres corresponents a l&#8217;any 2020 no seran retribu\u00efdes als treballadors, i es desconeix quan seran abonades al personal, i es q\u00fcestiona si l&#8217;empresa ha d&#8217;efectuar la retenci\u00f3 en 2020, per les pagues extres de l&#8217;any 2020 no cobrades, i en cas afirmatiu com s&#8217;ha de reflectir en la declaraci\u00f3 de l&#8217;IRPF del treballador.<\/p>\n<p>Doncs b\u00e9 la DGT contesta que sobre la base de l&#8217;article 17.1 de la Llei de l&#8217;IRPF escau qualificar de\u00a0rendiments del treball\u00a0l&#8217;import corresponent a les pagues extres corresponents a l&#8217;any 2020 no percebudes per la treballadora consultant.<\/p>\n<p>D&#8217;altra banda, en\u00a0mat\u00e8ria de retencions\u00a0cal assenyalar en principi que l&#8217;article 78 del Reglament de l&#8217;impost sobre la renda de les persones f\u00edsiques, referent al naixement de l&#8217;obligaci\u00f3 de retenir o d&#8217;ingressar a compte- en el seu apartat 1 assenyala que: \u00abAmb car\u00e0cter general, l&#8217;obligaci\u00f3 de retenir naixer\u00e0 en el moment en qu\u00e8 se satisfacin o abonin les rendes corresponents\u00bb.<\/p>\n<p>\u00c9s a dir, que l&#8217;empresa ocupadora com a entitat obligada a retenir,\u00a0haur\u00e0 de practicar la corresponent retenci\u00f3 a compte sobre les pagues extres corresponents a l&#8217;any 2020, en el moment en qu\u00e8 les aboni. At\u00e8s que en 2020 no s&#8217;ha produ\u00eft aquest abonament, no ha de practicar la corresponent retenci\u00f3 a compte sobre les pagues extraordin\u00e0ries en aquest any 2020.<\/p>\n<p><a href=\"https:\/\/centregestor.es\/ca\/blog\/\">Per a qualsevol dubte si us plau, poseu-vos en contacte amb el nostre equip d\u2019experts, per correu electr\u00f2nic info@centregestor.es o si ho prefereix visiteu-nos a les nostres oficines de Lleida, Barcelona o Tremp.<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>L&#8217;informem que a la consulta vinculant V3462-20 de 30 de novembre de 2020 de la DGT s&#8217;aclareix la<\/p>","protected":false},"author":3,"featured_media":10465,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[],"footnotes":""},"categories":[1092],"tags":[],"class_list":["post-10468","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sin-categoria-ca"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - 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